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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions</text>
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                <text>Fraud, Online Loans, Diamond Fraud, Cases in Indonesia.</text>
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                <text>The  purpose  of  this  paper  is  to  show  fraud  under  the  guise  of  online  loans  that harm  the  community  and  provide  solutions  so  that  people  avoid  these  scams.  In  the  Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification from the party concerned. The use of data used in this paper comes from journal articles and also online news related to fraud cases under the guise of online loans that occur in Indonesia. The main factor in the rise of illegal online loans (Pinjol) is the unfulfilled needs and strong belief  in  money.  The  Financial  Services  Authority  (OJK)  said  that  the  level  of  financial literacy  and  inclusion  in  the  peer-to-peer  financial  technology  (fintech  P2P)  technology industry or online loans (pinjol) is still relatively low. The results stated that it is necessary to implement  stricter  regulations,  increase  transparency,  build  a  centralized  database  to  track fraudulent  activities,  strengthen  consumer  protection  laws,  and  provide  legal  solutions  for fraud victims. With a comprehensive and coordinated approach, it is expected to reduce fraud cases in online loan services and increase public trust in this industry</text>
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                <text>Junaidi1, Endraria2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2806/1851</text>
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                <text> University of Muhammadiyah Palembang</text>
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                <text>8July2024</text>
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                <text>JunaidPakaram@kimail.com</text>
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                <text>Implementation of Published Ifrs S1 and S2 StandardsGlobaly</text>
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                <text>IFRS S1 Standard, IFRS 2 Standard, Sustainability Report</text>
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                <text>The aim of this research is to evaluate company sustainability reporting based on IFRS   S1   and   S2   standards.   Furthermore,   this   evaluation   will   ultimately   produce recommendations for the company so that the company can maximize improvement efforts in producing  sustainability  reports  according  to  standards  for  the  coming  financial  year.  The research will be conducted using qualitative methods. Researchers will evaluate the disclosure of Company Sustainability Reports using IFRS S1 and S2 guidelines. Evaluationis carried out by  comparing  the  Sustainability  Report  of  PT.  Bank  Mandiri  in  2023  with  sustainability reporting  standards  in  accordance  with  IFRS  S1  and  IFRS  S2.  The  results  of  this  research evaluate  the  Company's  Sustainability  Report  based  on  IFRS  S1  and  S2  standards.  The company generally meets the requirements of IFRS S1, especially in governance disclosures, but is deficient in aspects of strategy and risk management. Disclosure of metrics and targets is still inadequate. The IFRS S2 evaluation shows that most of the requirements are met thanks to experience with TCFD and SE-OJK 16/2021, but strategic aspects related to climate change are still lacking. Despite progress, companies need to increase transparency and thoroughness in preparing sustainability reports according to more detailed standards</text>
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                <text>Kezia Nabella Kusuma1*, Lindawati Gani2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2734/1839</text>
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                <text>Universitas Indonesia</text>
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                <text>03July2024</text>
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                <text>kezianabellaa@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>The  Influence  of  Memorable  Tourism  Experiences,  Destination Image, and Tourist Attractions on Loyalty in Natural Tourism at Lake Ranau, South OKU Regency, through Tourist Satisfaction</text>
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                <text>Tourism,    Memorable    Tourism    Experiences,    Destination    Image,    Tourist Attractions, Satisfaction, Loyalty</text>
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                <text>The  aim  of  this  study  is  to  demonstrate  and  analyze  the  relationships  between memorable   tourism   experiences,   destination   image,   tourist   attractions,   loyalty,   and satisfaction at Lake Ranau Natural Tourism. The research employs purposive sampling with 392 respondents and is analyzed using Structural Equation Modeling (SEM) with Smart PLS 4.0  software.  The  findings  indicate that memorable  tourism  experiences  have  a  direct  effect on satisfaction but not on loyalty. Destination image directly influences both satisfaction and loyalty, while tourist attractions directly affect satisfaction but not loyalty. Data was collected through questionnaires distributed to respondents. The results suggest that tourism managers can enhance visits and increase loyalty by focusing on these factors.</text>
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                <text>Ulfa Shabrina1*, Sulastri2, Muchsin Saggaf Shibab³</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2681/1836</text>
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                <text> Universitas  Sriwijaya,</text>
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                <text>02July2024</text>
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                <text>ulfashabrina2@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>The Influence of Accountability and Transparency on Public Trust in Villages Mediated by Internal Control Systems in Sidoarjo</text>
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                <text>Accountability, Transparency, Community Trust, Internal Control</text>
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                <text>This   study   aims   to   investigate   the   relationship   between   accountability, transparency, internal control systems, and community trust in villages in Sidoarjo Regency. The  background  of  this  research  is  based  on  the  importance  of  the  role  of  the  Village Consultative  Body  (BPD)  as  a  government  institution  at  the  village  level  in  ensuring accountability, transparency, and the effectiveness of internal controls to enhance community trust.  The  research  method  used  is  quantitative  by  collecting  data  from  BPD  members  and representatives of the village community through questionnaires. The results of data analysis show  that  accountability,  transparency,  and  internal  control  systems  have  a  significant positive effect on community trust. Furthermore, it was found that the internal control system can mediate the relationship between accountability and transparency with community trust. These   findings   provide   a   deeper   understanding   of   the   importance   of   implementing accountability,  transparency,  and  internal  control  practices  in  building  community  trust  in government institutions at the village leve</text>
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                <text>Ninesia Aliya Ryandi1*, Rida Perwita Sari2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2722/1835</text>
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                <text>Universitas     Pembangunan     Nasional     “Veteran”     Jawa     Timur</text>
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                <text>01July2024</text>
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                <text>20013010165@student.upnjatim.ac.id</text>
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